https://www.taxtmi.com/caselaws?id=175680 The Tribunal upheld the CIT(A)'s decision, relying on its earlier ruling for F.Y. 2003-04, which determined that the provisions of section 194 H did not apply to the transaction between the assessee and concessionaires. The revenue's appeal was dismissed, and the order of the CIT(A) was upheld based on the Tribunal's previous decision. en-us Mon, 19 Apr 2010 00:00:00 +0530 Wed, 02 Dec 2015 15:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175680 The Tribunal upheld the CIT(A)'s decision, relying on its earlier ruling for F.Y. 2003-04, which determined that the provisions of section 194 H did not apply to the transaction between the assessee and concessionaires. The revenue's appeal was dismissed, and the order of the CIT(A) was upheld based on the Tribunal's previous decision. Case-Laws Income Tax Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175680